Legal Opinion
Litton Sys., Inc. v. Tracy
Ohio Supreme Court
Decided May 31, 2000No. 1999-0578PublishedCited by 4 opinions
1Opinion of the Court
[This opinion has been published in Ohio Official Reports at 88 Ohio St.3d 568.] LITTON SYSTEMS, INC., APPELLANT, v. TRACY, TAX COMMR., APPELLEE. [Cite as Litton Sys., Inc. v. Tracy,
2000-Ohio-427.] Taxation—Conveyors and material-handling equipment, installed in distribution centers of retailer of apparel and personal care products, are subject to sales tax. (No. 99-578—Submitted April 11, 2000—Decided May 31, 2000.) APPEAL from the Board of Tax Appeals, No. 95-A-1001. __________________ {¶ 1} The Limited, Inc., a retailer of apparel and personal care products, built two distribution centers…
2Cases cited6 opinions
- Zangerle v. Republic Steel Corp.Ohio Supreme Court · 1945
- Thomas Steel Strip Corp. v. LimbachOhio Supreme Court · 1991
- Green Circle Growers, Inc. v. Lorain County Board of RevisionOhio Supreme Court · 1988
- Kings Entertainment Co. v. LimbachOhio Supreme Court · 1992
- Litton Systems, Inc. v. TracyOhio Supreme Court · 2000
1 more not listed; retrieve them via the Exa API.
3Cited by4 opinions
- Cleveland Mun. School Dist. Bd. of Edn. v. Cuyahoga Cty. Bd. of RevisionOhio Supreme Court · 2005
- Papa's Homes, L.L.C. v. Maple Park Terrace Condominium Assn., Inc.Ohio Court of Appeals · 2020
- State v. Shields, 91033 (3-5-2009)Ohio Court of Appeals · 2009
- Cleveland Mun. School Dist. Bd. of Edn. v. Cuyahoga Cty. Bd. of RevisionOhio Supreme Court · 2005